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    <title>Central Excise - Pan Masala - Applicability of Notification No. 27/97-C.E., dated 7-5-1997 and 16/98-C.E. (N.T.), dated 2-6-1998 - Regarding</title>
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    <description>Where a pan masala retail pack satisfies both the pack-size condition and the maximum retail price ceiling specified in the concessional notification, the pack is entitled to assessment at the lower MRP-based assessable value and must not be assessed at a higher tariff value fixed under the tariff-value notification.</description>
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      <title>Central Excise - Pan Masala - Applicability of Notification No. 27/97-C.E., dated 7-5-1997 and 16/98-C.E. (N.T.), dated 2-6-1998 - Regarding</title>
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      <description>Where a pan masala retail pack satisfies both the pack-size condition and the maximum retail price ceiling specified in the concessional notification, the pack is entitled to assessment at the lower MRP-based assessable value and must not be assessed at a higher tariff value fixed under the tariff-value notification.</description>
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